Chancellor Company is divided into four departments. Departments A and B are service departments and Departments 1 and 2 are operating (production) departments. The services of the two service departments are used by the other departments as follows: Dept. A Dept. B Dept. 1 Dept. 2 50% 20% 40% Services of Department A... Department B.. Direct costs incurred by each department Complete the following table: Total direct Department expenses... Service department expenses Department A Subtotal Department B. Total. $60,000 $50,000 $70,000 $80,000 Department A Allocation of Expenses to Departments Department B Department 1 30% 60% $60,000 $50,000 $70,000 Department 2 $80,000